https://www.taxtmi.com/caselaws?id=115601 Education cess paid on exported goods was held eligible for rebate under Rule 18 because the cess was treated as part of the duty burden on exports, and the later notification was only clarificatory in stating that "duty" included education cess for rebate purposes. The fact that the cess had been collected provisionally before formal enactment did not justify a distinction from cess collected later. Denial of rebate on the ground that the clarification could not operate retrospectively was therefore unsustainable, and the rebate claim on education cess was allowed. en-us Mon, 29 Aug 2005 00:00:00 +0530 Thu, 31 May 2012 13:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115601 Education cess paid on exported goods was held eligible for rebate under Rule 18 because the cess was treated as part of the duty burden on exports, and the later notification was only clarificatory in stating that "duty" included education cess for rebate purposes. The fact that the cess had been collected provisionally before formal enactment did not justify a distinction from cess collected later. Denial of rebate on the ground that the clarification could not operate retrospectively was therefore unsustainable, and the rebate claim on education cess was allowed. Case-Laws Central Excise Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115601